Revenue Ruling 09-06-2
Local Option Sales and Use Tax

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

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Local Option Sales and Use Tax - Revenue Rulings Superseded.

The following Local Option Sales and Use Tax Revenue Rulings are not valid. They have been previously superseded, become obsolete due to changes in the Nebraska Revenue Act of 1967, as amended, or have been incorporated into the Department's Local Option Sales and Use Tax Regulations.

Number  

Subject

9-78-1   Omaha Contractor's Exclusion
9-96-1   Taxability of Direct-to-Home Satellite Programming

 

APPROVED:

Mary J. Egr Edson
State Tax Commissioner

June 12, 2006